Other Recommendations made during 31st Meeting of GST Council
Recommendations regarding the following are made during 31st Meeting of GST Council:
1. Single Cash Ledger for each tax head.
2. Introduction of new returning filing system from April’19 on trial basis and July’19 on mandatory basis.
3. Due date of annual returns and some changes in forms GSTR 9, GSTR 9A and GSTR 9C
4. Due Date for GSTR 8
5. Due date for ITC-04
6. Claim of refund through refund form GST RFD-01A on the common portal electronically.
7. Waiving of Late Fees for all taxpayers from Jul’17 to Sep’18
8. Taxpayer not allowed to generate E-way Bills if they haven’t filed return for 2 consecutive tax periods.
9. One more window for completion of migration to complete form GST REG-26
10. Clarifications regarding refund of ITC be released
